Finance Act 2011, Cross Heading: Power to make retrospective provision in orders and regulations under Part 4 of FA 2004 is up to date with all changes known to be in force on or before 05 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
108(1)This paragraph applies to any order or regulations under Part 4 of FA 2004 which—U.K.
(a)are made in the tax year beginning on 6 April 2011, and
(b)are made in consequence of, or for the purposes of, or for giving full effect to, the amendments of that Part made by this Schedule.
(2)Section 282 of that Act (orders and regulations) has effect in relation to any order or regulations to which this paragraph applies as if in subsection (A1) the words “if that provision does not increase any person's liability to tax” were omitted.
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